senate Bill S2258A

2015-2016 Legislative Session

Sets a 7 year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 12, 2016 print number 2258a
Jan 12, 2016 amend and recommit to local government
Jan 06, 2016 referred to local government
Jan 22, 2015 referred to local government

Co-Sponsors

S2258 - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2013-2014: S3993
2017-2018: S3298
2019-2020: S1662
2021-2022: S1638

S2258 - Summary

Sets a 7-year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations.

S2258 - Sponsor Memo

S2258 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2258

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 22, 2015
                               ___________

Introduced  by  Sens. LARKIN, LATIMER -- read twice and ordered printed,
  and when printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to  the  duration
  of  the  exemption for property of mandatory class nonprofit organiza-
  tions by reason of the absence of suitable buildings  or  improvements
  thereon  if  construction  of  such  buildings  or  improvements is in
  progress or is in good faith contemplated

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision  3  of section 420-a of the real property tax
law, such section as renumbered by chapter 919 of the laws of  1981,  is
amended to read as follows:
  3. Such real property from which no revenue is derived shall be exempt
though  not  in actual use therefor by reason of the absence of suitable
buildings or OTHER PHYSICAL improvements thereon if:
  (a) the construction of such buildings or OTHER PHYSICAL  improvements
is  in  progress or is in good faith contemplated by such corporation or
association WITHIN SEVEN YEARS AFTER SUCH PROPERTY HAS BEEN ACQUIRED  BY
SUCH  CORPORATION  OR  ASSOCIATION; FOR THE PURPOSES OF CALCULATING SUCH
SEVEN YEARS' PERIOD, WITH RESPECT TO PROPERTY ACQUIRED BEFORE THE EFFEC-
TIVE DATE OF THE CHAPTER OF THE  LAWS  OF  TWO  THOUSAND  FIFTEEN  WHICH
AMENDED  THIS  SUBDIVISION,  SUCH  SEVEN YEARS' PERIOD SHALL COMMENCE ON
SUCH EFFECTIVE DATE, AND WITH RESPECT TO PROPERTY ACQUIRED ON  OR  AFTER
SUCH EFFECTIVE DATE, SUCH SEVEN YEARS' PERIOD SHALL COMMENCE ON THE DATE
OF ACQUISITION; or
  (b) such real property is held by such corporation or association upon
condition  that  the title thereto shall revert in case any building not
intended and suitable for one or more such  purposes  shall  be  erected
upon such premises or some part thereof.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01670-01-5

Co-Sponsors

S2258A (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2013-2014: S3993
2017-2018: S3298
2019-2020: S1662
2021-2022: S1638

S2258A (ACTIVE) - Summary

Sets a 7-year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations.

S2258A (ACTIVE) - Sponsor Memo

S2258A (ACTIVE) - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2258--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 22, 2015
                               ___________

Introduced  by  Sens. LARKIN, LATIMER -- read twice and ordered printed,
  and when printed to be committed to the Committee on Local  Government
  -- recommitted to the Committee on Local Government in accordance with
  Senate  Rule  6, sec. 8 -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the real property tax law, in relation to  the  duration
  of  the  exemption for property of mandatory class nonprofit organiza-
  tions by reason of the absence of suitable buildings  or  improvements
  thereon  if  construction  of  such  buildings  or  improvements is in
  progress or is in good faith contemplated

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision  3  of section 420-a of the real property tax
law, such section as renumbered by chapter 919 of the laws of  1981,  is
amended to read as follows:
  3. Such real property from which no revenue is derived shall be exempt
though  not  in actual use therefor by reason of the absence of suitable
buildings or OTHER PHYSICAL improvements thereon if:
  (a) the construction of such buildings or OTHER PHYSICAL  improvements
is  in  progress or is in good faith contemplated by such corporation or
association WITHIN SEVEN YEARS AFTER SUCH PROPERTY HAS BEEN ACQUIRED  BY
SUCH  CORPORATION  OR  ASSOCIATION; FOR THE PURPOSES OF CALCULATING SUCH
SEVEN YEARS' PERIOD, WITH RESPECT TO PROPERTY ACQUIRED BEFORE THE EFFEC-
TIVE DATE OF THE CHAPTER OF THE  LAWS  OF  TWO  THOUSAND  SIXTEEN  WHICH
AMENDED  THIS  SUBDIVISION,  SUCH  SEVEN YEARS' PERIOD SHALL COMMENCE ON
SUCH EFFECTIVE DATE, AND WITH RESPECT TO PROPERTY ACQUIRED ON  OR  AFTER
SUCH EFFECTIVE DATE, SUCH SEVEN YEARS' PERIOD SHALL COMMENCE ON THE DATE
OF ACQUISITION; or
  (b) such real property is held by such corporation or association upon
condition  that  the title thereto shall revert in case any building not

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01670-02-6

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